Accounting inhlangano impahla inhlangano (umbiko)

Imiphumela kwebhizinisi incike inhlangano yenqubo yokuthola nokucutshungulwa kolwazi kwezomnotho. Ubuqiniso ulwazi mayelana zokukhiqiza, ayanda isivinini irisidi yayo, le amathuba amaningi ukuphathwa ukuqinisekisa ukuphathwa ngempumelelo. Izinkomba esibaluleke kunazo zonke ekuphileni kwezomnotho inikeza ezimali ye ngokuqondene nezimpahla kanye nezikweletu kwenhlangano. Phakathi kuba ukuphathwa kuphela, kodwa futhi nokumisa Imininingwane iyona, ebenza babe isimo ezifanele ukusetshenziswa ekwenzeni izinqumo zokuphatha. Isimo ukhiye we ukuphumelela kwalesi umsebenzi ukhonza inhlangano efanele accounting kwempahla kwenhlangano. Ake sicabangele ke ngokuningiliziwe.

izici Jikelele

Inhlangano okunengqondo ezimali ye impahla inhlangano uhlelo izingxenye namathuluzi okuhloswe ngazo elilungile inqubo wokwakha Ukuzesithole ulwazi olubalulekile, ezifika ngesikhathi eziphathelene nomsebenzi ibhizinisi kanye ukuqinisekisa ukusebenza ukuqapha ukusetshenziswa izinsiza zokukhiqiza. Letigaba letibalulekile teluhlelo isakhiwo zihlanganisa:

1. Ishadi of akhawunti.
2. Amarejista.
3. imibhalo eyinhloko.
4. yokubika langaphakathi.
5. Wezinhlelo.
6. inqubo ezishintshayo amathuluzi.
7. Accounting iyunithi.

I ngokucacile yenqubo

Ukulondoloza lomthetho ezimali impahla inhlangano zihlanganisa:

1. imisebenzi Preparatory. Luhilela ukuthuthukiswa adingekayo imibhalo wendawo.
2. ukubhekwa yamanje, ukubhaliswa, nesilinganiso izenzo zebhizinisi.
3. Systematization, behlukanisa ulwazi, ukuqinisekisa control ukunyakaza impahla engokoqobo ibhizinisi kanye izikweletu zalo yi kukhombisa ulwazi akhawunti.
4. Accounting, iqoqo impahla, izibopho kwenhlangano. Nikeza umbhalo abathintekayo (abasebenzisi ngaphakathi nangaphandle) ukuphathwa izinqumo.

lezisekelo Engokoqobo Yezindaba impahla ezimali wenhlangano

Ngo inqubo ekusunguleni uhlelo Iqoqo systematization kwezomnotho inkampani ulwazi uholwe umkhakha umthetho federal, iziqondiso, Ministry of Finance kanye ogunyaziwe emizimbeni control. Accounting inhlangano impahla inhlangano iqala kwemukelwa Inqubomgomo ezimali. It is evunyiwe ngokuhambisana isakhiwo wamabhizinisi, isesekeli legatsha, nezinye izici umsebenzi.

umuntu obhekene

Accounting inhlangano impahla inhlangano kungumsebenzi ekhanda. Ngakho, it unesibopho ngokudala ukuqoqwa kanye nokucutshungulwa kolwazi. Kuye umsebenzi, inhloko ilungelo:

1. Dala uphiko oluyisipesheli kwesakhiwo, okuyinto oyokwenziwa accounting komhiaba kwenhlangano. Ukubika emagunyeni asimeme futhi kuzokwenzeka isibopho somnyango.
2. Ukuze uvumele esigcwele isikhundla onguchwepheshe.
3. Dlulisa imisebenzi elihambisana ezimali eyodwa ibhizinisi lunye ezifanele.
4. Iqoqo systematization idatha bebodwa.

Izikhombisi-main

lezisekelo Engokoqobo Yezindaba ezimali impahla inhlangano zihlanganisa:

1. Ukuphenywa imiyalelo, iziqondiso, imibhalo zezimali.
2. Ukusungulwa kweziGungu ubudlelwane okunengqondo ukukhiqizwa amasayithi nge-akhawunti.
3. Yokunquma inani kanye nohlobo ulwazi iqoqwe kanye systematization.
4. ukusatshalaliswa ngokuyikho komsebenzi phakathi abasebenzi.

Ngo inqubo yokudala uhlelo kufanele afakwe ubudlelwano eliphezulu amayunithi ukukhiqizwa futhi ngezezimali. Lezi ubudlelwano ukuqinisekisa irisidi ngesikhathi esifanele ulwazi oludingekayo ukuze nokulawula yomsebenzi wezomnotho ibhizinisi. Isisekelo accounting impahla inhlangano lihilela ukuthola ukuthi ungubani imisebenzi ukhiye kanye nesimo yencazelo umsebenzi obhekene abasebenzi umnyango nokusatshalaliswa kwemisebenzi phakathi abasebenzi bayo.

izinhlelo Development

ukusatshalaliswa ngokuyikho imisebenzi phakathi kwabasebenzi unit zezimali ukudala uhlu yonke imisebenzi ukuthi kumele kwenziwe phakathi nenyanga, kanye esungula usuku oluqondile ngamunye. Kuze kube yimanje, izinhlelo, owawuthi isidingo:

1. Ukucabanga amafa wenhlangano accounting.
2. Kwenziwe amasheke kanye ukubalwa kwezimali.
3. yemfanelo okwabiwe ukuqeqeshwa ukuziphatha izifundo.
4. Semthethweni futhi agcinwe imibhalo.
5. Ukuze aqhube yokusungula.
6. Ingxenye wiring.
7. Dala imibiko.

Incazelo izinhlelo

Lesi sikhungo kumele icaciswe uhlu amaphepha adingekayo ukuze inhlangano accounting imisebenzi. Ngokuya ukubala liyadingeka ngobungako izikhala. Liphinde lunikeze uhlu kwemibhalo, amafomu okuyiwona inkampani eba ngokuzimela. Ngemva kwalokhu yesimiso ukuhamba komsebenzi. yokusungula uhlelo kufaka umugqa wesikhathi, oda, inani ukubalwa kwezimali lezinto ezithile, izikweletu kanye zokukhokhelwa. Basuke efakwe ngokuhambisana imininingwane yalolu ibhizinisi. Ukubika Uhlelo iqukethe ulwazi ukubala inkathi kanye inkathi ukuthola imiphumela yezezimali. Iphinde icacisa Timiso kwemibhalo bangaphakathi nabangaphandle, esimisweni ukulungiselela kanye nokwethula. design lobuchwepheshe we plan inquma uhlobo ezimali ukuba usetshenziswe inkampani. Inikeza incazelo eningiliziwe uhlelo ekulandelaneni yonke imisebenzi. Hlela inhlangano yomsebenzi futhi sithuthukise amakhono abasebenzi abasebenzi ezimali umnyango bese ubeka amayunithi isakhiwo. Ukuze isikhundla ngamunye isici uchaza imisebenzi ukuqeqeshwa okulungiselelwe esimisweni sabo.

izici kwesakhiwo

Ukwakheka ambalwa of amayunithi kweyeme ubukhulu inkampani, uhlobo umsebenzi kanye umkhakha yayo wemboni. Okunye futhi okubaluleke ngokufanayo ubunjalo, ububanzi, kanye nobuchwepheshe zokukhiqiza, inani lezinye ukwahlukana isakhi inkampani, indawo yabo ezindawo, ezingeni kwabasebenzi namakhono nokuningi. Okwamanje, umkhuba usebenza ezintathu izinhlobo akhawunti inkampani:

1. Phezulu (lwento). Kulokhu, bonke abasebenzi angaphansi iyunithi esiphezulu sezimali accountant. Lesi sakhiwo is okuvame ukusetshenziswa ku amabhizinisi amancane.
2. Kuqondile (yemigqa-abasebenzi). Kulesi simo kwakhiwa ukulawula Lesisemkhatsini. Basuke eliholwa accountant abaphezulu. Lolu hlobo isakhiwo isetshenziswa izinkampani ezinkulu kanye naphakathi.
3. Inhlanganisela (functional).

yinye

Lokubaluleke kakhulu kudalwa isakhiwo ezimali iyunithi usefunde oda ukusatshalaliswa imisebenzi phakathi zokukhiqiza site eqondene. Okwamanje, ezimbili izinhlobo zezimiso luvame: eyodwa futhi yonkana. Eyokuqala ihilela lokuhlushwa kohlaziyo and zokwenziwa ezimali, ukubika, ukulungiswa ukulinganisela ezimali jikelele. I izingxenyana ibhizinisi (e amaqembu, neminyango, ezindaweni emahhovisi nokunye.) Okwenziwe ukuqoqwa kokuqala systematization ulwazi imisebenzi yebhizinisi eqhubekayo. Imininingwane imibhalo zibuthelelwe izitatimende abo, amarekhodi zokukhiqiza kanye ukunyakaza zezinto ezibonakalayo ezenziwa ngokungakhathali. Ngemva kwalokhu iphepha kokuqala ethunyelwe ngezezimali. Lapha basuke ihlolwe futhi lusetshenziswe. I efanele ezimali amarejista impahla imithombo inhlangano wenza okufakiwe kunesidingo. Centralizing ukulawula umsebenzi wezimali ivumela ukusatshalaliswa esebenza kahle kakhulu imisebenzi phakathi abasebenzi, ukusetshenziswa izinhlelo yesimanje imishini ezishintshayo. Lolu hlelo lusebenza ngempumelelo amabhizinisi amancane, aphakathi nendawo ngobukhulu futhi ezinye enkulu.

ekuhlukanisweni

Ihlala e yokuthi imisebenzi amayunithi umuntu hhayi kuphela eyinhloko ezimali imithombo kwempahla kwenhlangano, kodwa futhi synthesis ulwazi akhawunti zokwenziwa kohlaziyo. Lezi neminyango ezakha-balance sheet kanye namanye amaphepha emvume zezimali. Ngemva kwalokho, imibiko ifakwa accountant abakhulu. Lapho, bangenile wehle yonkana ibhizinisi lonke.

Izinzuzo nezingozi nebubi ka imodeli

Njengoba ngokuvamile bengenandaba uhlelo endlalekile kuyinto Ukukhipha we-apharathasi, ubunzima ku isicelo yenqubomgomo zezimali iyunifomu kanye nokwethulwa ezishintshayo. Lokhu, kuholela ukwanda Ngolwazi lwezindleko. Phakathi naleso sikhathi, ekuhlukanisweni kuyadingeka ngesikhathi ngabodwa indawo, tinhlobo letehlukene imisebenzi eyenziwa inkampani, ukwethulwa amafomu lilonke umsebenzi nemali yokukhokha. Inzuzo yayo undoubted ukuthi kungenzeka ukuba ugcine amarekhodi ngqo endaweni yezivumelwano zokuthengiselana. Budebuduze Ochwepheshe ukuphatha izinto kunomthelela ngcono kohlaziyo, ulwazi, olulawulayo nemisebenzi uhlelo lwezimali. Abaphathi ibhizinisi, esikhundleni salokho, kungenzeka ukuba ahlahlele abuye ahlole isimo kahle ukukhiqizwa circuit control, okuholela inzuzo wekhasi esigabeni lenkampani ngamunye. Kule kusobala ukuthi ukusetshenziswa ekuhlukanisweni eliqhutshwa usebenzisa imibono ye-model of "ngento abekelwe emaceleni" wesifunda "okokufaka-okukhipha-umphumela".

isiphetho

Okwamanje, umkhuba kuvamile ekuhlukanisweni ngokwanele ngokwengxenye kohlelo ezimali. It itholakala lokuthi ukuthi amayunithi isakhi inkampani, kanye namarekhodi isifinyezo ungenisa wiring. Ngamanye amazwi, it wenziwa ezimali kohlaziyo, Ukubuthelela nokulandelanisa kolwazi, kodwa nje okungaqondile kolwazi kukhawulwe ezilandelwayo imibiko yokukhiqiza imisebenzi. ekuhlukanisweni kwengxenye zithandwa ezinkampanini lapho kudingeka khona kwezohwebo (kwezomnotho) ukubala ukwehlukana. Ngezinye amabhizinisi ezifana owethulwa onobuhle yesimanje yenhlangano zokukhiqiza, abasebenzi kanye inkokhelo yayo. Ngokuvamile, ezimali kubalulekile inkampani. Imininingwane ivumela ngeso elibanzi ukuhlola isimo amafa, inani ingcebo, wahlanganyela ukwakhiwa egciniwe, inani imali eyayiyikweleta ukuba abakweletwayo ngalesi simo. Imininingwane ehlelekile, ethembekile futhi ifike ngesikhathi enikeza ithuba sihlaziye okwenzekayo okuphathelene nomnotho yenkampani, ukukhomba izindawo ethembisayo futhi ezingenanzuzo lomsebenzi. Ngokusekelwe kulezi imiphumela Umhlahlandlela ongabikezela umcimbi olandelayo. Ngokwesibonelo, uma izibalo ziphezulu, ungase ucabange ukwandisa ibhizinisi kuvulwa amagatsha.